"The amended law introduces several key changes. First, New York City employers must provide employees with 32 hours of unpaid safe/sick leave, replacing the two days that were previously available under the Temporary Schedule Change Act (TSCA). The law also expands the uses of leave under ESSTA, codifies the state's paid prenatal leave entitlement, and clarifies how collective bargaining agreements can waive certain ESSTA obligations." MORE >>
"The Massachusetts Department of Family and Medical Leave (DFML) has issued its 2026 poster, individual notices, and rate sheets for the state's Paid Family and Medical Leave program. The maximum weekly benefit amount and the state average weekly wage will increase slightly going into 2026, but for the third year in a row, the total contribution rates for employers and employees will hold steady. The IRS has issued tax guidance on Paid Family and Medical Payments, [about] which the MA DFML has issued a detailed memorandum[.]" MORE >>
"Starting on January 1, 2026, employees will be eligible to receive up to twelve weeks of paid medical leave and up to twelve weeks of paid family leave in a single twelve-month period, with payments based on earnings in the prior year.... The program will be run by the State of Minnesota ... [and] is funded through premiums on employee wages, which are split between the employer and employees." MORE >>
"[E]mployers that already sponsor a qualified retirement plan ... are not required to enroll employees in New York Secure Choice.... [E]mployers are neither required nor permitted to make employer contributions to an eligible employee's Roth IRA in the New York Secure Choice program.... [An] employer's role is limited to facilitating employee participation in the program." MORE >>
"On January 1, 2026, parents of newborns receiving inpatient care in a neonatal intensive care unit (NICU) will be eligible for up to 12 weeks of leave while their newborns are in NICU. This leave is in addition to the 12 weeks of parental bonding leave already available under Colorado's FAMLI Act. Colorado is the first state to offer special Neonatal Care Leave." MORE >>
"[E]mployers will have to provide a minimum of 32 hours of unpaid safe/sick time to new employees upon hire and to all employees at the start of each calendar year.... [T]he amendments broaden the permissible reasons for employees to use safe/sick leave under ESSTA.... [T]he amendments codify changes to ESSTA Rules ... to provide employees with 20 hours of paid prenatal leave during any 52-week calendar period." MORE >>
"HB 1437 delays the date that contractors must begin paying apprentices full journeyworker fringe benefits on public works projects to July 1, 2026.... HB 1437 has not been signed into law by Governor Pritzker, but he is expected to do so in the coming weeks." MORE >>
"[1] Decide State or equivalent private plan -- Recommended by November 15, 2025 ... [2] [D]ecide what portion of the premium rate is going to be paid by the employer and what portion will be deducted from the employee's pay.... [3] [D]isplay Paid Leave workplace posters in English and any other language spoken by five or more employees or independent contractors.... [4] [Be] prepared to submit wage reports on a quarterly basis." MORE >>
"Effective January 1, 2026, the Massachusetts Department of Family and Medical Leave (DFML) announced an increase to the maximum weekly Massachusetts Paid Family Medical Leave (PFML) benefit.... In addition, the DFML has issued a memo regarding IRS Revenue Ruling 2025-4 which addresses the tax treatment of state paid family and medical leave benefits." MORE >>
"To be ready to comply with the new Law by February 22, 2026, New York City employers should: [1] Review and update their leave policies to reflect the new requirements, particularly the separate bank of unpaid sick and safe time. [2] Remove any policies related to the TSCA. [3] Train managers on the new law so that they may be able to handle requests by employees for leave." MORE >>
"New York Secure Choice ... mandates and facilitates the creation of Roth IRAs for private-sector employees who do not have access to a qualified retirement plan through their employers. Beginning in March of 2026, New York will require most private-sector employers to register for the Program or certify their exemption from the Program." MORE >>
"The Earned Sick and Safe Time Act has been expanded to [1] formally codify the paid prenatal leave requirements into the local law, [2] provide for additional unpaid time, and [3] permit more reasons for use of time." MORE >>
"The ESSTA amendments now require employers to provide a separate bank of at least 32 hours of unpaid leave that must be front-loaded at hire and at the beginning of each calendar year.... Employers must now provide 20 hours of paid prenatal leave during any 52-week calendar period in accordance with the other ESSTA parameters. The effect of this codification is that the ESSTA's strong enforcement actions now include enforcing compliance with paid prenatal leave requirements." MORE >>
"[T]he City amended its Earned Sick and Safe Time Act (ESSTA) and its Temporary Schedule Change Act (TSCA) to establish a new unpaid leave requirement in addition to existing paid leave requirements and to expand the permissible uses for employee sick/safe leave. These changes will take effect on February 22, 2026." MORE >>
"The amended ESSTA requires employers to make available the additional 32 hours of unpaid safe/sick time immediately at hire, as well as to 'frontload' it at the start of each new benefit year. The unpaid safe/sick time may be used immediately by employees upon receipt. Further, under the amended ESSTA, if an employee communicates to their employer that they need time off for a purpose covered by safe/sick time, the employer must provide paid safe/sick time unless the employee has no such time available or the employee specifically requests to use other leave in lieu of paid safe/sick time." MORE >>
"With broad coverage, up to 20 weeks of leave and paid benefits per leave year, and complex coordination requirements, employers should prepare now to ensure compliance." MORE >>
"All Minnesota employers that are currently set up through Minnesota Unemployment Insurance will default to the Minnesota plan if no action is taken.... By Dec. 1, 2025, employers must provide employees with notice of Minnesota Paid Leave. Employers are required to both hang a Paid Leave poster and inform employees individually. " MORE >>
"Effective immediately, paid sick leave now covers jury service and court appearances as a witness. Effective January 1, 2026, paid and unpaid leave rights extend to victims and family members attending judicial proceedings for serious crimes. Employers should provide written notice to each employee of the changes set forth in Labor Code section 230 using the form developed by the Labor Commissioner." MORE >>
"[A] new provision specifies that employers cannot require the use of accrued paid time off before receiving benefits from the Program.... Prior rules required employers interested in a private plan to apply for and renew their plans between September 1st and December 1st of each year. The provisions now require the Delaware Department of Labor to accept applications for approval of an employer's private plan on a rolling basis with effective dates on the 1st of each quarter " MORE >>
"The impending amendments make a variety of substantive changes to ESSTA, including: [1] expanding reasons for use; [2] adding unpaid leave entitlement; [3] formally codifying Paid Prenatal Leave ... and [4] modifications of collective bargaining provisions. In addition, the amendments will bring changes to the separate New York City Temporary Schedule Change Law." MORE >>
"SB 41 goes beyond federal pricing transparency reforms by imposing an explicit fiduciary duty on PBMs to act in the best interests of their payer clients, which include both self-insured and fully insured ERISA health plans. The law also prohibits spread pricing, mandates pass-through rebates, requires state licensure, and introduces comprehensive disclosure obligations. Collectively, these provisions mark a fundamental shift in PBM accountability and create new compliance priorities for health plan sponsors, insurers, and other payers in California." MORE >>
"Provisions that relate specifically to PBM business practices generally take effect on January 1, 2026, while those that will impact fully insured plans take effect on contracts issued, amended, or renewed on or after January 1, 2026.... [T]he law contains an express exemption to PBMs when providing services to self-insured multiemployer union (Taft Hartley) plans subject to ERISA." MORE >>
"As 2025 begins to wind down, employers in seven states -- Colorado, Delaware, Maine, Maryland, Minnesota, Vermont, and Washington -- face new compliance obligations due to recently enacted, amended, or soon-to-be-effective family and medical leave laws." MORE >>
"Beginning in 2026, Minnesota will implement a paid family leave program (PFL) ... The State of Minnesota will be requiring employers participating in the State's program to report PFL medical leave benefits on the employer's Form W-2 -- and this may implicate the definition of compensation in the employer's defined contribution retirement plans. Employers should review the definition of compensation in their retirement plan documents to determine whether any action is needed prior to 2026." MORE >>
"The proposed rules clarify certain key issues in the ESST law, including employer administration of ESST benefits, determining hours worked that are subject to ESST accrual, an employee's right to use ESST, incentives related to production or attendance goals, reasonable documentation, employee misuse of ESST, and the interaction of employers' more generous paid leave policies with the ESST law.... There is a 30-day public comment period, with the effective date of these rules yet to be determined. " MORE >>